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TMI Blog2018 (9) TMI 2001X X X X Extracts X X X X X X X X Extracts X X X X ..... said to be a business carried on by the State, as it is otherwise the duty of the State. Security service has not been provided to any private individual. Apparently for the reason of requirement of security more than the normal being provided by the State, certain amounts have been recovered from the public sector banks and All India Radio, on which Service Tax is sought to be charged by the department, which cannot be permitted, because of constitutional bar. The impugned orders directing recovery of Service Tax from the amount received by the State on account of service provided to the banks, etc. are set aside - Petition allowed - decided in favor of petitioner. - CWP No. 17118 of 2013 (O&M) and CWP Nos. 19806, 25235, 26072 of 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16117 of 2015, challenge has been made to orders dated 30-3-2014 and 14-11-2014, raising demand of tax on account of sum received for providing security to various banks for the period from 2007-08 to 2011-12. 7. In CWP No. 19024 of 2015, challenge has been made to order dated 5-8-2013 and show cause notice dated 4-7-2014, raising demand of tax on account of sum received for providing security to various banks and General Post Office, Ludhiana, for the period from 2007-08 to 2011-12. 8. In CWP No. 8705 of 2016, prayer has been made for quashing show cause notice dated 17-10-2014 and order dated 11-9-2015, raising demand of tax on account of sum received for providing security to various banks for the period from September, 2009 to Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of a State, or any operations connected therewith, or any property used or occupied for the purposes of such trade or business, or any income accruing or arising in connection therewith. (3) Nothing in clause (2) shall apply to any trade or business, or to any class of trade or business, which Parliament may by law declare to be incidental to the ordinary functions of government. 13. A perusal of the aforesaid Article of the Constitution of India shows that the property and income of a State is exempted from Union taxation. However, the Union is not debarred from imposing or authorising or imposition of any tax by law to be framed by the Parliament in respect of a trade or business of any kind carried on by or on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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